- BV A and BV B were considered a fiscal unity for VAT
- X did not file VAT returns in 2018
- BV B continued to file VAT returns on its own
- BV A claimed to have filed paper returns
- The inspector imposed assessments on X
- After an audit, the inspector determined a refund of €8,606
- The refund was based on a non-existent decision on appeal
Source: futd.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.